PROSPECTS FOR THE APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE PRACTICE OF UZBEKISTAN
Keywords:
financial reporting, international financial reporting standards, national accounting standards, convergence.Abstract
This article describes the essence of international financial reporting standards and the goals of their application. As a result of the research, recommendations were developed for the introduction of international financial reporting standards into the practice of our country.
References
Nadia Albu, Catalin Nicolae Albu. International Financial Reporting Standards in an Emerging Economy: Lessons from Romania. // Australian Accounting Review No. 63 Vol. 22 Issue 4, 2012. Pages 341-352.
Ramzi Benkraiem, Itidel Bensaad, Faten Lakhal. How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. // Journal of International Accounting, Auditing and Taxation. Volume 46, March 2022.
Tabarak Ayad Jasim, Mohammed Abdullah Ibrahim. The impact of adopting international financial reporting standards on the quality of financial reports using the accrual model. //International Journal of Professional Business Review. Volume 8, № 6. Pages 1-20.
Auwalu Musa. The Role of IFRS on Financial Reporting Quality and Global Convergence: A Conceptual Review. // International Business and Accounting Research Journal. Volume 3, Issue 1, January 2019, Pages 67-76.
Pizzi, Simone, Francesco Rosati, Andrea Venturelli. The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. //Business Strategy and the Environment, September 2020.
Jenice Prather Kinsey, Francesco De Luca, Ho Tan Phat Phan. Improving the global comparability of IFRS based financial reporting through global enforcement: a proposed organizational dynamic. //International Journal of Disclosure and Governance. May, 2022. Pages 330-351.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 GEJournals

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.